GKN Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
GKN Consulting
Largest movements
- Receivables within one year +€21,251
up €21,251 (+31.4%), from €67,712 to €88,964
of which Other amounts receivable: +€31,822
- Tangible fixed assets -€8,021
down €8,021 (-10.1%), from €79,456 to €71,435
of which Other tangible fixed assets: -€8,935
- Cash +€2,763
up €2,763 (+115%), from €2,405 to €5,168
mainly Net result for the year (+€33,575) and Depreciation (+€9,518)
- Reserves +€33,575
up €33,575 (+1,343%), from €2,500 to €36,075
- Tax, wage and social debts -€11,236
down €11,236 (-27.7%), from €40,620 to €29,385
- Trade debts -€5,692
down €5,692 (-58.0%), from €9,809 to €4,117
- Gross operating margin +€6,029
up €6,029 (+9.8%), from €61,262 to €67,291
- Other operating charges +€5,406
up €5,406 (+206%), from €2,625 to €8,031
- Financial charges +€817
up €817 (+166%), from €493 to €1,311
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,022 | €167,653 | +€16,631 | +11.0% |
| Fixed assets | 21/28 | €79,456 | €71,435 | -€8,021 | -10.1% |
| Tangible fixed assets | 22/27 | €79,456 | €71,435 | -€8,021 | -10.1% |
| Furniture and vehicles | 24 | €723 | €1,637 | +€914 | +127% |
| Other tangible fixed assets | 26 | €78,733 | €69,798 | -€8,935 | -11.3% |
| Current assets | 29/58 | €71,566 | €96,218 | +€24,652 | +34.4% |
| Amounts receivable within one year | 40/41 | €67,712 | €88,964 | +€21,251 | +31.4% |
| Trade receivables | 40 | €25,719 | €15,148 | -€10,570 | -41.1% |
| Other amounts receivable | 41 | €41,994 | €73,815 | +€31,822 | +75.8% |
| Cash at bank and in hand | 54/58 | €2,405 | €5,168 | +€2,763 | +115% |
| Deferred charges and accrued income | 490/1 | €1,449 | €2,086 | +€638 | +44.0% |
| Total equity and liabilities | 10/49 | €151,022 | €167,653 | +€16,631 | +11.0% |
| Equity | 10/15 | €100,576 | €134,151 | +€33,575 | +33.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,500 | €36,075 | +€33,575 | +1,343% |
| Distributable reserves | 133 | €2,500 | €36,075 | +€33,575 | +1,343% |
| Profit (loss) carried forward | 14 | €79,476 | €79,476 | = | 0.0% |
| Amounts payable | 17/49 | €50,445 | €33,502 | -€16,944 | -33.6% |
| Amounts payable within one year | 42/48 | €50,429 | €33,502 | -€16,927 | -33.6% |
| Trade debts | 44 | €9,809 | €4,117 | -€5,692 | -58.0% |
| Suppliers | 440/4 | €9,809 | €4,117 | -€5,692 | -58.0% |
| Taxes, remuneration and social security | 45 | €40,620 | €29,385 | -€11,236 | -27.7% |
| Taxes | 450/3 | €40,620 | €29,385 | -€11,236 | -27.7% |
| Accrued charges and deferred income | 492/3 | €16 | - | -€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,637 | €9,518 | -€120 | -1.2% |
| Other operating charges | 640/8 | €2,625 | €8,031 | +€5,406 | +206% |
| Gross operating margin | 9900 | €61,262 | €67,291 | +€6,029 | +9.8% |
| Operating profit (loss) | 9901 | €48,999 | €49,742 | +€743 | +1.5% |
| Financial income | 75/76B | €1,467 | €1,995 | +€528 | +36.0% |
| Recurring financial income | 75 | €1,467 | €1,995 | +€528 | +36.0% |
| Financial charges | 65/66B | €493 | €1,311 | +€817 | +166% |
| Recurring financial charges | 65 | €493 | €1,311 | +€817 | +166% |
| Profit (loss) for the period before taxes | 9903 | €49,973 | €50,427 | +€453 | +0.9% |
| Income taxes | 67/77 | €17,428 | €16,852 | -€577 | -3.3% |
| Profit (loss) for the period | 9904 | €32,545 | €33,575 | +€1,030 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,545 | €33,575 | +€1,030 | +3.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.